PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN

Abstract

This study aims to determine the effect of Intellectual Capital on Financial Performance of Banking Companies incorporated in companies listed on the Indonesia Stock Exchange for the period 2016-2017. The results of this study can provide understanding for stakeholders about the influence of intellectual capital in business activities so as to provide added value and competitive advantage in the face of business competition. In addition to providing added value and competitive advantage, intellectual capital can provide an overview of the company's financial performance. The company's financial performance is return on assets (ROA). The number of samples consists of 39 companies obtained by purpose sampling technique. While the techniques in data analysis use multiple regression. The results of the analysis show that Intellectual Capital (IC) has a positive effect on Return on Assets (ROA).